THE IMPACT OF NON-PERFORMING LOANS AND THEIR REFLECTION ON CREDIT POLICY ACCORDING TO STANDARDS BASEL III IN IRAQI COMMERCIAL BANKS STANDARD AND ANALYTICAL STUDY FOR THE PERIOD (2010-2023)

Within the framework of the economic race,some economic andfinancial changes that Iraq witnessed during the period (2010-2023) emerged. The problem of nonperforming loans was raised as one of the fundamental problems that had a significant impact on the performance of the Iraqi banking system,especially commercial banks.The volatile economic conditions affected by structural challenges,security instability and fluctuations in oil prices put increasing pressure on productive and financial activities, which directly affected the ability of borrowers to fulfill their credit obligations.